HOW TO GET A DELAY (INSTALLMENT INSTITUTION) BY PAYING TAXES
28 April 2020
After the introduction of an increased readiness regime in the Vladimir Region to prevent the spread of a new coronavirus infection, various authorities began to receive questions from entrepreneurs in the region related to the rules for granting a deferment (installment plan) for the payment of taxes, advance payments of taxes and insurance premiums. In this regard, specialists of the regional Office of the Federal Tax Service prepared answers to the most frequently received appeals, the press service of the regional administration reports. https://avo.ru/
For whom is a deferral (installment plan) for tax payments for a period of 3 months or more provided?
Two conditions must be met simultaneously. Firstly, it should be organizations and entrepreneurs from the areas of activity most affected by the worsening situation due to the spread of a new coronavirus infection (the list of such industries was approved by the Decree of the Government of the Russian Federation No. 479 dated April 10, 2020, No. 434 dated April 3, 2020, and April 18, 20 .2020 No. 540).
The second condition is a decrease in income in the first or subsequent quarters of 2020 by at least 10 percent or loss.
What taxes can be granted a deferment (installment plan)?
For taxes, advance payments of taxes and insurance contributions, the due date of which came in 2020, with the exception of the taxes and payments paid by tax agents specified in paragraph 2 of the Rules.
Who does not need to apply for deferment (installment plan)?
Small and medium-sized enterprises operating in areas (sectors) most affected by the spread of a new coronavirus infection (lists of such areas of activity are approved by the above resolutions of the Government of the Russian Federation), which paragraph 1 of the Resolution provides for the postponement of tax payments.
Also, do not apply for deferment (installment plan) in accordance with the Rules for organizations and individual entrepreneurs who do not carry out the main economic activity in the most affected areas (for the main type of economic activity according to the Unified State Register of Legal Entities, EGRIP as of 01.03.2020). There are no legal grounds for granting a deferment (installment plan) to these persons by the Rules.
How much time is there for submitting an application for a deferral (installment plan) in accordance with the Rules?
An application for deferment (installment plan) can be submitted until December 1, 2020 (paragraph 7 of the Rules).
What documents are needed to obtain a deferment (installment plan)?
Taxpayer statement and obligation to comply with deferral (installment plan) conditions. Recommended samples are available on the website of the Federal Tax Service of Russia.
For deferral (installment plan) for a period of more than 6 months, an additional schedule of debt repayment and collateral in the form of a pledge, surety or bank guarantee (paragraph 9 of the Rules) will be required.
Where to go?
To the tax authority at the location of the organization (residence of an individual entrepreneur). The largest taxpayers apply to the tax authority at the place of registration as the largest taxpayer (paragraph 6 of the Rules).
What are the business benefits of getting a deferment (installment plan) in accordance with the Rules?
When a deferral (installment plan) is provided, interest is not charged on the corresponding amounts, and interest already calculated is recalculated at a zero rate (paragraph 8 of the Rules).
The amount of taxes for which a deferral (installment plan) is granted in accordance with the Rules is not subject to collection if the conditions for granting a deferral (installment plan) are met.
Amounts for which a deferral or installment plan is granted are not taken into account when drawing up a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest), since the deadline for fulfilling the transferred obligation has not yet come.
What else do you need to know to obtain a deferment (installment plan) under the Rules?
The tax authority will verify the grounds for obtaining a deferral (installment plan) independently. But for this, tax reporting must be submitted, necessary to verify a decrease in income or loss, starting from the first quarter of 2020. Also, tax returns (calculations) must be submitted on taxes for which a deferral (installment plan) is requested.
More details can be found on the website of the Federal Tax Service of Russia in the section: “Coronavirus: measures to support business” https://www.nalog.ru/rn77/business-support-2020/.
For reference
The Government of the Russian Federation adopted a resolution of April 2, 2020 No. 409 "On measures to ensure the sustainable development of the economy." It contains the “Rules for granting a deferment (installment plan) for the payment of taxes, advance payments of taxes and insurance premiums”.
For whom is a deferral (installment plan) for tax payments for a period of 3 months or more provided?
Two conditions must be met simultaneously. Firstly, it should be organizations and entrepreneurs from the areas of activity most affected by the worsening situation due to the spread of a new coronavirus infection (the list of such industries was approved by the Decree of the Government of the Russian Federation No. 479 dated April 10, 2020, No. 434 dated April 3, 2020, and April 18, 20 .2020 No. 540).
The second condition is a decrease in income in the first or subsequent quarters of 2020 by at least 10 percent or loss.
What taxes can be granted a deferment (installment plan)?
For taxes, advance payments of taxes and insurance contributions, the due date of which came in 2020, with the exception of the taxes and payments paid by tax agents specified in paragraph 2 of the Rules.
Who does not need to apply for deferment (installment plan)?
Small and medium-sized enterprises operating in areas (sectors) most affected by the spread of a new coronavirus infection (lists of such areas of activity are approved by the above resolutions of the Government of the Russian Federation), which paragraph 1 of the Resolution provides for the postponement of tax payments.
Also, do not apply for deferment (installment plan) in accordance with the Rules for organizations and individual entrepreneurs who do not carry out the main economic activity in the most affected areas (for the main type of economic activity according to the Unified State Register of Legal Entities, EGRIP as of 01.03.2020). There are no legal grounds for granting a deferment (installment plan) to these persons by the Rules.
How much time is there for submitting an application for a deferral (installment plan) in accordance with the Rules?
An application for deferment (installment plan) can be submitted until December 1, 2020 (paragraph 7 of the Rules).
What documents are needed to obtain a deferment (installment plan)?
Taxpayer statement and obligation to comply with deferral (installment plan) conditions. Recommended samples are available on the website of the Federal Tax Service of Russia.
For deferral (installment plan) for a period of more than 6 months, an additional schedule of debt repayment and collateral in the form of a pledge, surety or bank guarantee (paragraph 9 of the Rules) will be required.
Where to go?
To the tax authority at the location of the organization (residence of an individual entrepreneur). The largest taxpayers apply to the tax authority at the place of registration as the largest taxpayer (paragraph 6 of the Rules).
What are the business benefits of getting a deferment (installment plan) in accordance with the Rules?
When a deferral (installment plan) is provided, interest is not charged on the corresponding amounts, and interest already calculated is recalculated at a zero rate (paragraph 8 of the Rules).
The amount of taxes for which a deferral (installment plan) is granted in accordance with the Rules is not subject to collection if the conditions for granting a deferral (installment plan) are met.
Amounts for which a deferral or installment plan is granted are not taken into account when drawing up a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest), since the deadline for fulfilling the transferred obligation has not yet come.
What else do you need to know to obtain a deferment (installment plan) under the Rules?
The tax authority will verify the grounds for obtaining a deferral (installment plan) independently. But for this, tax reporting must be submitted, necessary to verify a decrease in income or loss, starting from the first quarter of 2020. Also, tax returns (calculations) must be submitted on taxes for which a deferral (installment plan) is requested.
More details can be found on the website of the Federal Tax Service of Russia in the section: “Coronavirus: measures to support business” https://www.nalog.ru/rn77/business-support-2020/.
For reference
The Government of the Russian Federation adopted a resolution of April 2, 2020 No. 409 "On measures to ensure the sustainable development of the economy." It contains the “Rules for granting a deferment (installment plan) for the payment of taxes, advance payments of taxes and insurance premiums”.
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